[2026:RJ-JD:3620-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 13732/2021 M/s Savlon Sulz Pvt. Ltd., G-100 To 102 And F-113 To 115, 4Th Phase, Riico Industrial Area, Bhilwara-311001, Rajasthan. Through Its Director Shri Radha Kishan Somani S/o Shri Begraj Somani, Aged About 63 Years, Resident Of C-81, Near Shyam Mandir, Shastri Nagar, Bhilwara - 311001.

----Petitioner Versus

1. Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-

110001

2. Principal Commissioner, Customs 5B, Port User Building, Mundra Post, Mundra 370421, Gujrat.

3. Assistant Commissioner / Deputy Commissioner Of Customs, 5B, Port User Building, Mundra Post, Mundra

370421, Gujrat.

4. Directorate General Of Foreign Trade (Dgft), Udyog Bhawan, H-Wing, Gate No. 02, Maulana Azad Road, New Delhi 110011

5. The Joint Director General Of Foreign Trade, 11/a, Govt.

M.s. Building, Lal Darwaja Ahmedabad-380001, Gujarat.

6. Joint DGFT, RA Jaipur, 2rd Floor, Udyog Bhawan, Tilak Marg, Jaipur-302005 ----Respondents Connected With D.B. Civil Writ Petition No. 13027/2021 M/s Skyrise Exports, F-115, 1St Floor, 4Th Phase, Riico Industrial Area, Bhilwara - 311001, Rajasthan Through Its Proprietor Shri Radha Kishan Somani S/oshri Begraj Somani, Aged About 63 Years, R/o C-81, Near Shyam Mandir, Shastri Nagar, Bhilwara

311001.

----Petitioner Versus

1. Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi

110001

2. Principal Commissioner - Customs, 5 B, Port User Building, Mundra Port, Mundra - 370421, Gujarat.

3. Assistant Commissioner / Deputy Commissioner Of Customs, 5 B, Port User Building, Mundra Port, Mundra -

370421, Gujarat.

4. Directorate General Of Foreign Trade (Dgft), Udyog Bhawan, H-Wing, Gate No. 02, Maulana Azad Road, New Delhi 110011

5. The Joint Director General Of Foreign Trade, 11/a, Govt.

M.s. Building, Lal Darwaja Ahmedabad-380001, Gujarat ----Respondents D.B. Civil Writ Petition No. 3048/2022 M/s. Samyak Synthetics Pvt Ltd., Through Its Sh. Gyan Chand Jain S/o Sh. Bal Chand Jain, Aged About 64 Years, Resident Of

36, Kanchipuram, First Gate Bhilwara, Rajasthan.

----Petitioner Versus

1. Union Of India, Through Commerce Secretary, Ministry Of Commerce, Udyog Bhawan, Rajpath Area, New Delhi, Delhi 110011.

2. Central Board Of Indirect Taxes And Customs( Cbic), Central Secretariat, North Block, New Delhi 110011.

3. Directorate General Of Foreign Trade (Dgft), Udyog Bhawan, H Wing, Gate No. 2, Maulana Azad Road, New Delhi 110011.

4. Joint Director General Of Foreign Trade, (Regional Authority), 3Rd Floor, Udyog Bhawan, Tilak Marg, Jaipur

302005 (Rajasthan).

5. Principal Commissioner - Customs, 5B, Port User Building, Mundra Port, Mundra 370421, Gujarat.

----Respondents For Petitioner(s) : Mr. Sharad Kothari with Mr. Kalpit Shishodia Mr. Chirag Soni For Respondent(s) : Mr. Rajvendra Saraswat with Mr. Rishabh Dadhich HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order

20/01/2026

1. Vide the instant common judgment/order, the above titled bunch of writ petitions is being decided together as not only the facts are similar, but so are the issues and the law points involved therein. For ease of reference, facts/recitals are being taken from D.B. Civil Writ Petition No.3058/2022.

2. Petitioner by way of these writ petitions are before this Court seeking direction against the respondents to take necessary actions to confer Merchandise Exports from India Scheme (MEIS)

credits in favour of the petitioners.

3. Brief facts of the case are that the petitioner is partnership firm engaged in the manufacturing and export of textile goods, having its manufacturing unit at Bhilwara, Rajasthan, and is thus amenable to the jurisdiction of this Hon'ble Court. The petitioners holds a valid Import Export Code (IEC) issued by the Directorate General of Foreign Trade (DGFT).

3.1 Export activities are governed by the Foreign Trade (Development and Regulation) Ac